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AbstractIt is useful for systems theories to distinguish between abstracted and concrete systems. Parsons and his followers have emphasized the first sort; Miller and others have emphasized the second. Scientific work can be conducted in terms of either sort of system, but concrete systems theory has elicited more quantitative research. In addition it brings social science closer to the natural sciences. Abstracted and concrete theories also differ in their categorization of subsystem processes. Recognition of the similarity of subsystems at various biological and social levels of systems facilitates the development of cross‐level hypotheses and quantitative research to test the existence of formal identities across levels.Few cross‐level formal identities have yet been investigated empirically, but such interdisciplinary fundamental research can confirm or disconfirm very powerful integrative systems principles. In recent years interest in such cross‐level research has been rising. Ten cross‐level studies are described.

AbstractThis paper suggests that general living systems theory (GLST) may provide a conceptual framework to guide practical research on accounting information systems. The accounting information system is described as a subset of the information processing subsystems of GLST, thus demonstrating that research based on GLST may enhance the quality of research on accounting information systems.